V. Expert Committee

Tax control environment

Chair: Heidi Meburger-Bullock, Freudenberg Group
Vice Chairmen: Daniel Simon Dallhammer (WU Wien), Stephan Ludwig (KPMG)

Mission: The task of this technical committee is to develop recommendations for the digital operationalization of tax controls in all types of tax. It also includes concepts and methods for the widest possible automation of these tax controls.

Focus: The aim is to avoid risks arising from faulty processes or from the inaccurate implementation of individual process steps. Business Process Modelling can help to increase the quality of robust tax processes, automate workflows and thus avoid tax risks. This requires the promotion of the understanding of process management. Largely automated processes are suitable for creating digital controls directly in the respective workflows. In this context, the tax-correct configuration of automated booking systems must be ensured. With process mining or anomaly detection, new technologies are available which allow the introduction of further types of control. The concepts and recommendations to be developed by the technical committee evaluate these new and already established technologies and their applicability for the purpose of a stronger digitisation of the tax control environment. The corporate environment with its tax implications is included in the considerations, e.g. company size, international integration, diversity of business models, and the complexity of tax processes. The aim is to exchange information with the tax authorities, in particular on the question of an appropriate description of digital controls in the GoBD-compliant process documentation